The tax department for individual businesses generally implement a fixed amount approach to implementation, that is to say, according to the region, location, area, equipment, etc. approved to give you a month should pay the amount of tax.
Question two: a catering class of individual business households to pay which tax First to the business sector for business license (before the health department must go to the health department for a health permit and health certificate), and then to the local tax bureau for tax registration on the line.
Payment of taxes:
Business tax: 5% of income.
Urban construction tax: 7% (urban) or 5% (urban) of the business tax.
Education surcharge: 3% of business tax.
Those with a monthly income of less than 5,000 RMB are exempted from business tax, as well as from urban construction tax and education surcharge.
Individual income tax: according to the taxable income and five progressive tax rates, it is very complicated, generally grasp the income of 1-2%.
If you are invoiced externally, at least you have to pay the tax according to your invoiced income, if not invoiced, it is generally a fixed amount, the taxes add up, depending on the size, pay dozens of dollars to hundreds of dollars ranging to the local tax to find someone, you can pay dozens of dollars in January, a hundred to dozens of dollars on the line.
Problem three: individual nature of the catering business how to pay taxes First go to the administration for industry and commerce to register business license, after the completion of the business bureau will tell you to the appropriate tax department for tax registration certificate, which is the general process of business establishment. Like you said, this small restaurant is a nuclear tax, that is, the tax bureau stipulates how much tax you pay per month you pay how much, from October 08, the state in order to encourage entrepreneurship are exempted, do not pay taxes.
Question 4: What is the difference between the catering industry individual business and registered companies in the tax payable tax payable tax and tax rate is basically the same, the main difference is: 1, registered companies are limited liability companies, the debt to the contribution (paid-in capital) as the limit of limited liability, and individual businesses are not limited liability companies. 2, the industry is the same, the tax types and tax rates are the same, but the individual business because of its accounts are not complete, difficult to check the accounts and other reasons, the tax bureau is often used in a fixed amount of simple way, that is, the fixed tax, and the registered company generally need to have a more complete accounts, according to the accounts of the tax.
Question 5: What is the tax threshold for individual catering? Catering belongs to the service industry, mainly to pay business tax, there are two kinds of collection methods, determined by the tax: First, the checking of accounts 1, according to the business income to pay 5% of the business tax 2, additional taxes and fees (1) urban construction tax paid by 7% of the business tax; (2) education surcharge according to the payment of business tax paid by 3%; (3) the local education surcharge according to the payment of the business tax paid by 1%; (4) according to the individual industrial and commercial households (4) Individual income tax is payable on the business income of individual industrial and commercial households, and a super progressive tax rate of 5%-35% is applied. Second, the approved collection of tax departments for individual businesses generally implement a regular quota approach to implementation, that is to say, according to the region, lot, area, equipment, etc. approved to give you the amount of tax payable in a month. If the invoice amount is less than the fixed amount, you will pay the tax according to the fixed amount, and if the invoice amount is more than the fixed amount, you will pay the tax according to the regulations. If you can't reach the starting point of business tax (monthly turnover of 1,000-5,000 yuan, varying from province to province), you can be exempted from business tax, urban construction tax and education surcharge. Whether to register a company or an individual business, mainly depends on the scale of your business?
Question 6: What tax do you need to pay for the individual restaurant Individual restaurant to pay business tax, the general situation is that the tripod to pay a fixed tax, I do not know that your store enough to build the size of the account is not? Enough to build accounts according to the formal catering accounting system, as for the subjects in the near future, please ask a person who understands to give you some guidance! Good to get!
Question 7: What tax does the restaurant industry need to pay? The first thing I'd like to say is that I'm not sure how much I'm going to pay for it. Catering industry belongs to the service industry, so the daily business is mainly to pay business tax, the tax rate of 5%, in the process of operation may encounter the sale of alcohol this part, if the separate accounting, the sale of alcohol to pay value-added tax, the tax rate of 3% (the new change), if not separated from the accounting, the part of the tax from the high. There is a shadow tax, urban construction tax, education surcharge (this should be divided into towns or counties, if in the countryside is not levied urban construction tax) urban construction tax, education surcharge is to the amount of business tax, value-added tax amount of the tax base, the account books to be decal, you need to pay the stamp duty, and have to pay the enterprise income tax of 25%, the small and micro-profit enterprises is 20%. And the purchase of vehicles, to pay vehicle purchase tax, vehicle and vessel use tax. Rental housing, to pay housing rental tax, these are some small taxes, not common, common is the business tax, and enterprise income tax.
Question 8: How to pay taxes in the catering industry 1, catering industry individual households, if it is a fixed amount of tax, according to the fixed amount to pay; fixed 2, if it is taxed according to the turnover, the calculation is as follows:
Business tax: the month business tax × 5%
Urban construction tax: the month paid business tax × 7%
Education surcharge: the month paid business tax × 3%
The local education tax is the most important tax.
Local education surcharge: business tax paid in the month x 2%
Personal income tax: calculated according to the "income from production and operation of individual households".
Question 9: I am a catering individual businessman, please ask after the camping reform, should pay % of the tax After the camping reform, the main tax for individual businessmen catering industry is the value-added tax (VAT), and its tax rate is 3%. Many in the catering industry are self-employed, and business tax and VAT have a starting point, monthly sales (business) income does not exceed 30,000 yuan of restaurants, the past exemption from VAT, the future will continue to be exempt from VAT.
Question 10: What is the tax rate of the restaurant industry in 2015 1. In 2015, the restaurant industry has not implemented the change of business tax, which means that it is still subject to business tax.
2, the business tax rate is 5% of the turnover, calculated to pay business tax. Of course, the business tax is also based on the business tax, respectively, according to 7% and 3% to calculate the payment of urban construction tax and education surcharges. The answer is hereby!